Abstract While there is abundant literature in the field of performance measurement systems and performance management practices (PMM), there is little research into how the current highly volatile, uncertain and ambiguous operating environment are affecting the way organisations measure and manage performance. The literature suggests that business trends are indeed affecting the way organisations are managed in general, but their effect on PMM is rarely investigated. Thus, the purpose of this paper is to explore how current business trends are impacting PMM. A literature review reveals five business trends and develops an analytical framework based on organisational control theory. This framework is then used to explore the impact of these business trends through fine-grained case studies across four diverse organisations. Findings suggest that emerging technologies enable collaborative networks creating opportunities for co-creating value while, at the same time, fostering innovation. The findings are theorised using organisational control dimensions that lead to a number of propositions concerning: how the use and purpose of PMM is changing; how strategic objectives are expressed and deployed with particular differences in strategic and turbulent environments; changes in the focus and scope of how performance is measured and reviewed. The paper contributes to existing knowledge by explaining the changing nature of PMM from an organisational control perspective and also by presenting a framework to inform future studies investigating the impact of new business trends on PMM. The paper also reveals practical insights for improving performance measurement systems and performance management practices in organisations.

中文翻译：

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不断变化的商业环境对绩效衡量和管理实践的影响

摘要 虽然在绩效衡量系统和绩效管理实践 (PMM) 领域有大量文献，但很少有关于当前高度不稳定、不确定和模糊的运营环境如何影响组织衡量和管理绩效的方式的研究。文献表明，业务趋势确实影响了组织的总体管理方式，但很少研究它们对 PMM 的影响。因此，本文的目的是探讨当前的业务趋势如何影响 PMM。文献综述揭示了五种业务趋势，并开发了基于组织控制理论的分析框架。然后，该框架用于通过四个不同组织的细粒度案例研究来探索这些业务趋势的影响。研究结果表明，新兴技术使协作网络能够为共同创造价值创造机会，同时促进创新。这些发现是使用组织控制维度进行理论化的，这些维度导致了许多关于以下方面的命题：PMM 的使用和目的如何变化；在战略和动荡的环境中，战略目标是如何表达和部署的；衡量和审查绩效的重点和范围的变化。本文通过从组织控制的角度解释 PMM 不断变化的性质，以及通过提出一个框架来为未来调查新业务趋势对 PMM 的影响的研究提供信息，从而为现有知识做出贡献。